Base
N2655492015-07-06New YorkClassification

The tariff classification of a garment from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a garment from China

Ruling Text

N265549 July 6, 2015 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Mr. Brian Baldwin DSV Air & Sea Inc. 3800 Camp Creek Parkway Suite 180, Building 1200 Atlanta, GA 30331 RE: The tariff classification of a garment from China Dear Mr. Baldwin: In your letter dated June 5, 2015, you requested a tariff classification ruling on behalf of your client, Radians, Inc. The samples submitted will be returned as requested. Style RS01-NSYV(overalls), is a pair of unisex bib-and-brace overalls. The garment is constructed from 100% polyester woven fabric coated with compact plastic that completely obscures the underlying fabric. The unlined garment features suspenders with metal buckles, a snap-fly front, hemmed leg openings, and snap closures at the ankle. The applicable subheading for Style RS01-NSYV(overalls) will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric". The rate of duty will be 3.8% ad valorem. We are returning your request for a ruling, and any related samples, exhibits, etc. for Style RS01-NSYV(jacket).  The classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances.  Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to your merchandise at this time.  The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT).  See Item House, Inc. v. United States, CIT No. 14-00095. If you wish, you may resubmit your request for a prospective ruling on this item after the appropriate court cases have been resolved.  This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Rosemarie Hayward via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division